GST rate amendment includes silver and platinum alongside gold, revises tariff reference to Chapter and clarifies definition. The notification substitutes 'gold' with 'gold, silver or platinum', replaces the reference to 'heading 7108' with 'Chapter 71', and amends Explanation clause (d) to define 'Chapter' as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendments alter the terminology and tariff citation governing the State tax rate and take effect from the commencement date specified.
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GST rate amendment includes silver and platinum alongside gold, revises tariff reference to Chapter and clarifies definition.
The notification substitutes "gold" with "gold, silver or platinum", replaces the reference to "heading 7108" with "Chapter 71", and amends Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendments alter the terminology and tariff citation governing the State tax rate and take effect from the commencement date specified.
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